Pass-Through Entity Withholding – TC-40W, Part 3

You must claim Utah withholding tax credits by completing form TC-40W and attaching it to your return.

Do not send copies of your Utah Schedule K-1 with your Utah return. Keep these forms with your tax records — we may ask you to provide the documents at a later time.

Processing may be delayed or your withholding tax credits may be disallowed if you do not complete TC-40W as explained below and submit it with your Utah return.

To claim credit for Utah withholding tax paid on your behalf by a pass-through entity (partnership, LLC, LLP, S corporation or trust), enter the following information from the Utah Schedule K-1:

Line 1 – Enter the pass-through entity’s federal EIN (Schedule K-1 box A).

Line 2 – Enter the pass-through entity’s name (Schedule K-1 box B).

Line 3 – Enter the Utah withholding tax withheld or paid on your behalf by the pass-through entity.

Add the amounts of pass-through entity Utah withholding tax from all lines 3 and enter the total on form TC-40, page 2, line 35.